Capital gains: preventing protected cell company avoidance
Local copy of Chargeable_gains__Miscellaneous_.pdf
Local copy of Explanatory_Note_-_Chargeable_gains__Miscellaneous_.odt
https://www.gov.uk/government/publications/capital-gains-preventing-protected-cell-company-avoidance
seen at 18:32, 28 October in Policy papers and consultations.